【作者】 彭海艳；

【导师】 陈荣；

【作者基本信息】 江西财经大学 ， 财政学， 2004， 硕士

【摘要】 个人所得税法自1799年于英国创立，历经两个多世纪的发展和完善，已成为现代政府组织财政收入、公平社会财富分配和调节经济运行的重要手段，并成为许多国家的主体税种之一。目前，世界上已有140多个国家开征了个人所得税。我国个人所得税开征较晚，现行税制是在1994年税制改革的基础上形成的。随着经济全球化、电子商务的迅速发展，以及居民收入来源形式多样化的出现。我国个人所得税制面临着严峻的挑战，传统税收征管模式已不能适应高速发展的经济形势的需要。因此，改革与完善我国个人所得税在当前显得尤为迫切。本文运用财政学和经济学的基础知识，阐述了个人所得税的理论基础。此外，还采用实证与规范相结合的方法，比较分析了各种资料与数据，论证了我国个人所得税制存在的主要问题以及与国外个人所得税制的差异。最后，借鉴国外各国的成功经验，结合我国的现实国情，提出了完善我国个人所得税制的一些具体方案，并比较分析了这些方案的可行性。由于文中涉及到一些很实际的制度问题，研究起来有一定的难度，可能会出现理论的前瞻性和实践的可操作性不一致。但笔者希望本文对今后个人所得税制的改革和完善有些参考价值。全文共分为五章对改革与完善我国个人所得税制进行了探讨和研究。第一章概述了个人得税的理论基础。个人所得税是以个人(自然人)取得的各项应税所得为对象征收的一种税。其作为调节经济的重要手段之一，不论在宏观经济领域(财政收入、稳定经济、调节分配)还是微观经济领域(劳动供给、投资和储蓄)，都对经济产生了深远的影响。该章是全文的基本理论部分，为后文的分析提供了基本的理论依据。第二章主要研究了我国个人所得税制当前存在的主要问题。问题集中体现在：纳税人居民身份判定标准不合理、税制模式设计存在许多弊端、费用扣除缺乏弹性，内外不统一、税率结构复杂，税负不公平、税收征管制度不完善，手段落后等，从而导致偷漏税现象严重，不能充分发挥其组织收入、调节分配的功能。第三章介绍了国外个人所得税制改革及其启示。在对国我外个人所得税制改革介绍的基础上概括了改革的共同特征，如，实行综合所得税制、拓宽所得税税基、降低所得税税率，减少税率档次以及实行税收指数化等。最后，对我国个人所得税制的改革与完善提出了几点启示。第四章是本文的重点所在，结合我国现实情况，基于以上四章的充分铺垫，对如何完善我国个人所得税制进行了探讨，提出了改革与完善我国个人所得税制的具体方案。相关配套措施的完善对于一项改革的成功于否具有极其重要的作用，因此，在最后一章，提出了个人所得税改革成功的必要配套措施。 本文笔者力图追求这样一个目标:适应经济全球化和市场经济发展的要求，进一步改革和完善个人所得税制，改进和强化征收管理，建立个人所得税收入的持续、稳定增长的机制，调节不同收入阶层的税收负担，更加有效地发挥个人所得税在政治、经济和社会生活中积极作用.为了实现这个目标，提出了如下具体改革方案: 1、扩大征收范围.如，以183天(或半年)为标准确定居民纳税人;把附加福利纳入征税范围;调整税收优惠政策的范围等. 2、实行分类与综合相结合的混合型个人所得税制。其中工资薪金所得、个体工商户的生产经营所得、企事业单位承包承租经营所得、劳务报酬所得、财产租赁所得等有较强连续性的收入列入综合课征项目，其余仍按分类项目征收。 3、采用固定扣除(免征额)与附加扣除相结合的方式。以1999年为例，确定免征额为1 000元，各地区的免征额在此基础上在20%的范围内浮动，而1999年以后各年的免征额则根据物价指数进行调整.此外，在教育支出和购房贷款利息支出两个方面进行附加扣除。 4、降低税率，减少税率档次。对综合部分所得采用4级超额累进税率，各档税率分别为:5%、10%、20%、35%.税率级距收入调节点分别为1万元、2万元、6万元。而分类项目仍采用20%的比例税率。 5、完善现代税务征管系统.如，双向申报制度、加大处罚力度等。更多还原

【Abstract】 The law of Individual Income Tax (IIT), firstly adopted by Britain in 1799, has become an important measure for national financial income, equal distribution on social treasure and adjustment on national economy, since its development over two centuries. It is also one of the main taxes in many countries. Up to now, the law of IIT has been established in more than 140 countries all over the world.However, the law of IIT in China had not been established until 1994. More and more problems on IIT have appeared after the economy globalized. New law on IIT is urgently required for the improvement of the economy in China because of the fast development of E-business and diversification on Individual income.In this thesis, the basic theories on the current law of IIT are discussed by using the knowledge of Finance and Economics. Furthermore, the main problems, existing in current law of IIT, and the difference between the laws of IIT in China and western countries are shown by data comparison and analysis where the samples and criterions are used. Finally, based on successful experience in western countries, a new proposal on the reform and improvement of the IIT system with current situation in China is discussed. Some subtle problems on theoretical forecast and practical use may appear because of some practical problems existing in the current law system. Hopefully, this thesis will contribute to the improvement and reform of the IIT system in China in the future.The thesis is presented as five chapters on the research of reforming and perfecting the law system of IIT in China. In Chapter 1, the basic theories on IIT are discussed. The object of IIT is the personal income from all kinds of fields. As an important method on the management of the economy, IIT has a deep effect on both macroeconomic and microeconomic scales. All the theories discussed in this chapter will be the basis for further study on the improvement and reform of the IIT system. In Chapter 2, the main problems, existing in present IIT System in China, have been discussed, such as the unreasonable form of tax system, the absurdity standard of the expense deduction, the complicated form of tax rate, the unfair tax burden, the imperfect tax system and the old means of collection and administration on taxes. All these problems caused the increase of the serous evasions of IIT and prevented the function of IIT on the management of economy. In Chapter 3, the reforms on IIT in foreign countries are presented and the suggestions to China are discussed. In the first part, the reforms on IIT in foreign countries during different periods and the trend for the reform on IIT in 21st century arepresented. Then the common features of reforms on IIT in foreign countries, such as the decreases on tax rates and brackets, the use of exponential parameter in IIT system and broadening of tax bases, are analysed. Finally, the suggestions to China are discussed. As the most important part in this thesis, chapter 4 presents the measure of reforming and perfecting the IIT system based on the reality in China and the knowledge in previous chapters. Finally, the supportive measures, important facts on the success of reform, are presented in chapter 5.The goal of this research is a full usage of the positive functions of IIT on political, economic and social scales, which includes reforming and perfecting the IIT system for the requirements of globalization of economy and development of market economy, adjusting the tax burden of the different income ranks, strengthening the collection and administration of taxation, and establishing a stable treasury. In order to realize this goal, the measures are presented as following:1. Broadening the scope of tax, such as a half-year rule for the confirmation of taxpayer, the new tax for fringe benefits and the adjustment on the area of tax discount.2. Adopting a new tax system where the methods of classification and integration are used, i.e. the method of integration is used for the ordinary incomes of salaries, indivi更多还原